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of <h1>Airlines Must Pay Customs Duty on Unused ATF via Bill of Entry Under Customs Act, 1962 in India.</h1> The circular outlines the procedure for clearing remnant Aviation Turbine Fuel (ATF) for airlines operating flights from foreign to domestic sectors in India. Airlines must pay customs duty on unconsumed ATF via a Bill of Entry under the Customs Act, 1962. Due to practical challenges, airlines can maintain an advance deposit to debit duty payments. A Prior Bill of Entry is filed before flight arrival, with provisional assessment based on estimated ATF quantity. Final assessment follows with adjustments for any duty discrepancies. The process includes audit and manifest closure, with an alternate procedure for airlines opting out of the advance deposit system.
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